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TDS applicable only if the amount is expenditure or income of one of the party
Case Law Details
- Case Name
- Income-tax Officer Vs Hotel Parag Ltd. (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- ITAT Bangalore
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IN THE ITAT BANGALORE BENCH ‘A’
Income-tax Officer, Ward-16(2), TDS
V/s.
Hotel Parag Ltd.
IT Appeal No. 667 (Bang.) of 2010
[Assessment Year 2007-08]
JULY 20, 2012
ORDER
Jason P. Boaz, Accountant Member
This appeal by Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-V, Bangalore dated 12.03.2010 for Assessment Year 2007-08.
2. The facts of the case, in brief, are as under :
2.1 The assessee operates its hotel business from a leasehold building premises, together with necessary infrastructure such as plant, machinery equipments, fu...
